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All Journal International Business and Accounting Research Journal JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Paradigma Akuntansi Edunity: Kajian Ilmu Sosial dan Pendidikan IIJSE
F.X. Kurniawan Tjakrawala, F.X. Kurniawan
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

Abstract

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
Implementation of Internal Control Information System to Improve The Effectiveness of The Company's Financial Supervision Rezky Z, Anniza; Tjakrawala, F.X. Kurniawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6268

Abstract

Effective financial supervision is an essential element in the success of a company's management. With the development of technology, the implementation of internal control information systems is increasingly becoming the main need. This study aims to analyze how the internal control information system can improve the effectiveness of a company's financial supervision. The research method used is a literature review and empirical analysis of companies implementing internal control information systems. The study results show that companies that use internal control information systems can reduce errors in financial records, increase transparency, and minimize the risk of financial fraud. This study implies that the implementation of an internal control information system can help companies improve operational efficiency and strengthen overall corporate governance, which ultimately has an impact on increasing investor and stakeholder confidence.
PENGARUH PROFITABILITAS, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA William, Carla; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32893

Abstract

The purpose of this study was to determine the effect of profitability, firm size and leverage on earnings management. This research uses secondary data and quantitative research as the type of research is. In this study, the population are LQ 45 companies which are listed on the website of Indonesia Stock Exchange for the period 2016-2021. The total sample reached 138 data and the method chosen when taking the sample was using the purposive sampling method. This research is also assisted by using SPSS 25. Based on the results obtained from the study, it shows that profitability and leverage partially have a significant effect on earnings management. Firm size partially has no significant effect on earnings management. Simultaneously (together) the variables of profitability, firm size and leverage have a significant effect on earnings management.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Lonardo, Felix; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32953

Abstract

Firm value affects productivity, influence, firm size and organizational capital design. This study aims to examine some of these factors observationally in food and drink area producer organizations that have been listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. 40 assembly organizations in the food and drink area have tried to take advantage of non-profability. inspection technique. The optional information used in this organization is the assembly organization's fiscal report. The specialist engaged the SPSS form 22 program in handling the information in this review. Specialists got the consequences of the inspection led as follows: productivity, company size, and capital construction significantly impact the benefits of assembling organizations in the food and beverage sector, while the influence significantly affects a value in the company.
ANALISIS PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENCAPAI SDGS SEKTOR PERBANKAN DI INDONESIA Jannah, Rauzatul; Tjakrawala, F.X. Kurniawan
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol 11, No 1 (2025): APRIL 2025
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.v11i1.4842

Abstract

Environmental, Social, and Governance (ESG) di industri perbankan memainkan peran penting dalam mencapai Tujuan Pembangunan Berkelanjutan. Namun, implementasinya di Indonesia masih menghadapi berbagai kendala, yang dibuktikan dengan meningkatnya risiko salah kelola LST di Indonesia karena peringkat manajemen yang lemah. Tujuan dari penelitian ini adalah untuk mengkaji implementasi ESG di industri perbankan untuk mengetahui tingkat keterbukaan dan akuntabilitasnya dalam mendukung SDGs. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metodologi content analysis, berdasarkan Global Reporting Initiative (GRI) 2021, terhadap 20 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Temuan menunjukkan bahwa komponen tata kelola telah diimplementasikan secara memadai, aspek sosial bervariasi, dan aspek lingkungan masih kurang optimal. Bank-bank BUMN mengungkapkan lebih banyak mengenai praktik-praktik lingkungan, sosial, dan tata kelola mereka dibandingkan dengan bank-bank swasta. Meskipun tren penerapan ESG menguntungkan, masih ada kesenjangan dalam hal transparansi dan kebutuhan untuk meningkatkan perhatian terhadap isu-isu lingkungan. Dengan perbaikan yang lebih lengkap dalam implementasi ESG, industri perbankan dapat memberikan kontribusi yang lebih besar untuk mencapai pembangunan berkelanjutan.
The Effect of Profitability, Capital Structure, and Good Corporate Governance on Financial Performance of Property and Real Estate Companies Listed on The Indonesia Stock Exchange (IDX) in 2020–2023 Sembiring, Kristin Monica Br; Tjakrawala, F.X. Kurniawan
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.410

Abstract

This research seeks to examine and evaluate the influence of Profitability (measured by Return on Assets/ROA), Capital Structure (measured by Debt to Equity Ratio/DER), and Good Corporate Governance (measured by the Board of Directors) on the Price to Earnings Ratio (PER) among property and real estate firms listed on the Indonesia Stock Exchange (IDX). Employing a quantitative research approach, the study focused on companies listed between 2020 and 2023, totaling 94 firms. After applying specific selection criteria, a sample of 44 companies was obtained for analysis. Panel data regression using EViews software was utilized to process the data. The findings reveal that profitability, as indicated by ROA, has a positive and statistically significant impact on financial performance, represented by PER. Conversely, DER was found to have no significant influence, while the Board of Directors demonstrated a negative and significant effect on PER. These results are specific to the property and real estate sector listed on the IDX.
PENGARUH SALES GROWTH, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE Deaztara, Angkasa; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29594

Abstract

This research hopes to be able to show the influence and relationship that occurs on sales growth, leverage, and the intensity of fixed assets on tax avoidance during 2015 to 2019 in manufacturing companies listed in the Indonesia Stock Exchange. This survey used a sample of 64 companies which were selected based on techniqueof purposive sampling and the research method was quantitative. The data processed in this research was carried out with a program or software using SPSS (Statistical Program for Social Science) version 26 and analyzed recording to multiple linear regression analysis. Data can be obtained through financial statement on the IDX official website. The result explains that the sales growth and leverage variables have a negative but significant effect while, the asset intensity variable has no significant effect on tax avoidance. The implications and suggestions needed are that an increase in sales growth and leverage is needed for decisions made on activities from tax avoidance.
PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN CURRENT RATIO TERHADAP HARGA SAHAM Dammyanti, Sintia; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29607

Abstract

This research aims to determine and analyze the effect of return in assets, earnings per share and current ratio on stock prices in manufacturing industries that have been listed on the Indonesia Stock Exchange in the period 2015 to 2019. The sample was selected by purposive sampling method after being calculated by the slofin method. The data that has been obtained by researchers and valid to be studied are 40 companies. The researcher uses data processing techniques using regression analysis assisted by the IBM SPSS version 23 program. The results obtained by this study indicate that return on assets and earnings per share have a significant effect on stock prices and the current ratio has no significant effect on stock prices. However, when it is examined again that return on assets, earnings per share and current ratio have a positive influence on stock prices. This makes investors look more at the return on assets and earnings per share which can increase stock prices than the current ratio. For further research, moderating variables can be added so that the results will be more varied than others.
PENGARUH LEVERAGE & SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Azari, Refina; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29924

Abstract

The research was conducted to find out how leverage and sales growth play a role in financial distress, in the manufacturing industry listed on the IDX during the 2015-2019 period. The sample was obtained using certain criteria by purposive sampling using statistical software assistance in the form of SPSS version 21 with logistic regression analysis. Research proves that Debt asset to ratio (DAR) is able to have a significant effect on financial distress, Sales growth (SG) does not have a significant effect on financial distress. The moderating variable used is profitability, profitability proxied by return on assets (ROA) is able to significantly weaken the effect of leverage on the interest coverage ratio (ICR) and profitability is able to significantly weaken the relationship between sales growth and interest coverage ratio (ICR). The implications of this research are the need to increase the effectiveness of the company's management role in taking actions that can affect financial conditions in preventing financial difficulties.
PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, LEVERAGE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Nathania, Theofanne Adriel; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31213

Abstract

Obtain evidence relating to the effect of growth opportunity, firm size, leverage and net working capital on cash holding with the research subject of companies with the manufacturing sector listed on the Indonesian Stock Exchange in 2016-2020 or 5 consecutive years with a sample size of 59 companies in the manufacturing sector after determining the minimum number of samples using the Slovin formula and sorting using the purposive sampling method is the purpose of why this research was carried out. The use of the SPSS 25 program is applied in processing research data so that research results such as growth opportunity have a positive and significant impact on cash holding. Then, leverage along with net working capital has a significant negative effect on cash holding. Meanwhile, firm size has a positive but not significant effect on cash holding.
Co-Authors Azari, Refina Dammyanti, Sintia Deaztara, Angkasa Dra. Nurainun M.M.,Ak Bangun Jannah, Rauzatul Kurniati W. Andani Linda Santioso Lonardo, Felix Nathania, Theofanne Adriel Pardomuan, Reinhard Marthin Rezky Z, Anniza Sembiring, Kristin Monica Br Wijaya, Andrea William, Carla